The financial leasing is a mean of the projects financing means and the French legislator has defined the financial leasing and its forms and provisions in the law no. 66-455 issued in July 1966 and its executive regulation. The Egyptian legislator has also defined the financial leasing and its forms and provisions in the Financial Lease Law No 95 for the year 1995 and he has amended some of its provisions by the law No 16 for the year 2001 and its executive regulation.
